Impact of a Fair Value Financial Reporting System on Insurance Companies: A Survey

Autor:	Patrick M Liedtke, Gerry Dickinson
Rok vydání:	2004
Předmět:	Finance Economics and Econometrics Actuarial science business.industry Group insurance General insurance International Financial Reporting Standards General Business Management and Accounting Accounting Fair value Insurance policy Insurance law Casualty insurance Business Bond insurance
Zdroj:	The Geneva Papers on Risk and Insurance - Issues and Practice. 29:540-581
ISSN:	1468-0440 1018-5895
DOI:	10.1111/j.1468-0440.2004.00302.x
Popis:	This paper is based on a research report prepared for the Accountancy Task Force of The Geneva Association. It is a sequel to an earlier report: ‘‘The Search for an International Accounting Standard for Insurance’’. It is hoped that the findings of the research investigation, based on survey results, will be of value to policymakers, users of financial statements, regulators, and the IASB itself, and help to ensure that any new international financial reporting standards for insurers that eventually emerge are economically sound and feasible.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d4572a0290476692f2aeea0a04bbdba6 https://doi.org/10.1111/j.1468-0440.2004.00302.x Zobrazit plný text záznamu Plný text ve formátu PDF